Gayot, an online guide "to the good life," just released its list of best U.S. restaurants for 2008 and three of Chicago's top made the top 40: Alinea, Charlie Trotter's and Everest. They join other cosmopolitan spots like New York's Per Se and The Modern, Bay Area's French Laundry and Gary Danko and Frasca Food & Wine in Boulder. Also on the list were David Burke's Primehouse as one of the top 10 best steakhouses in the country and Urban Belly was recognized as one of the top 10 best cheap eats. And then there is L20, once again being hailed as one of the country's best new restaurants overall. And to think Chicago was once just a meat and potatoes kinda town.